§ 270-60Limitation of assessment for eligible taxpayers.
§ 270-61Participation in program.
§ 270-62Rules and regulations.
As used in this article, the following terms shall have the meanings indicated:
- ACT 77
- The Act of December 22, 1993, P.L. 529, No. 77, codified as the Allegheny Regional Asset District Law, 16 P.S. § 6101-B et seq.
- ALLEGHENY REGIONAL ASSET DISTRICT LAW
- See the definition of "Act 77," above.
- The fair market value of property as determined by the Board of Property Assessment, Appeals and Review.
- BOARD OF COMMISSIONERS
- The Board of Commissioners of Allegheny County.
- Allegheny County.
- DEPARTMENT OF PROPERTY ASSESSMENT
- The Department of Property Assessment, Appeals, Review and Registry of Allegheny County.
- ELIGIBLE TAXPAYER
- A longtime owner/occupant of a principal residence in Allegheny County who is:
- HOUSEHOLD INCOME
- All income received by an eligible taxpayer while residing in his or her principal residence during a calendar year.
- All income from whatever source derived including, but not limited to, salaries, wages, bonuses, commissions, income from self-employment, alimony, support money, cash public assistance and relief, the gross amount of any pension or annuities including railroad retirement benefits, all benefits received under state unemployment insurance laws and veteran's disability payments, all interest received from the federal or any state government or any instrumentality or political subdivision hereof, realized capital gains, rentals, workmen's compensation and the gross amount of loss time insurance benefits, life insurance benefits and proceeds (except the first $5,000 of the total of death benefit payments) and gifts of cash or property (other than transfers by gift between members of a household) in excess of a total value of $300, but shall not include surplus food or other relief in kind supplied by a governmental agency or property tax or rent rebate or inflation dividend.
- LONGTIME OWNER/OCCUPANT
- Any person who for at least 10 continuous years has owned or has occupied the same dwelling place as a principal residence and domicile if that person received assistance in the acquisition of the property as part of a government or nonprofit housing program.
- A natural person.
- PRINCIPAL RESIDENCE
- The dwelling place of a person, including the principal house and lot, and such lots as are used in connection therewith which contributes to its enjoyment, comfort and convenience; or a building with a maximum of one commercial establishment and a maximum of three residential units of which one residential unit must be a principal resident of the longtime owner/occupant.
- SENIOR CITIZENS REBATE AND ASSISTANCE ACT
- The Act of March 11, 1971, P.L. 104, No. 3, as amended, codified
at Pa. Stat. Ann. Tit. 72, § 4751-1 et seq.Editor's Note: The Senior Citizens Property Tax Assistance Act, codified as 72 P.S. §§ 4751-1 through 4751-12, was repealed 6-27-2006, by P.L. 1873, No. 1. See now the Senior Citizens Property Tax and Rent Rebate Assistance Act, 53 P.S. § 6926.1301 et seq.
All eligible taxpayers in Allegheny County who are longtime owners/occupants shall be entitled to have the assessment on his or her principal residence maintained at or limited to the amount determined by the Department of Property Assessment for the calendar year 1993 if the eligible taxpayer meets the household income limits for qualification for any amount of property tax rebate under the Senior Citizens Rebate and Assistance Act.
Any person paying property taxes in the county may apply to the Department of Property Assessment for certification as a participant in the assessment limitation program authorized under this article. In order to be eligible to participate in the program, the person must meet the following conditions:
The person must be a single person aged 65 or older or be married persons with either spouse being 65 years of age or older.
The person must be a longtime owner/occupant.
The property owned by the person must be the principal residence and domicile of the resident.
The person's household income must qualify him or her to receive any amount of property tax rebate under the Senior Citizens Rebate and Assistance Act.
The Department of Property Assessment shall have the authority to issue rules and regulations with respect to the administration of the limitation of tax assessment program established under this article. Such rules and regulations shall include, but not be limited to, reasonable proof of household income, proof of residence, proof of qualifications for or receipt of a property tax rebate under the Senior Citizens Rebate and Assistance Act and any other reasonable requirements and conditions as may be necessary to operate the tax assessment limitation program.